Taylor equivocal over Smith SFA position

Tuesday 9 January 2007 00:01 BST

Scottish Football Association chief executive David Taylor has not ruled out the possibility of taking legal action against Rangers, after national coach Walter Smith was refused permission to speak the Ibrox club.

Since Paul Le Guen resigned last week, Smith's name has been widely linked with a return to Ibrox and Scottish football's worst kept secret was officially confirmed when, at a meeting with the SFA at Hampden Park, he asked to be relieved of his contract - which still has 18 months to go.

The request was refused and Taylor said: "In terms of football rules and regulations, 'tapping' is not something which would be pursued by the SFA - because this is an unusual situation between the association and the club. However, common law covers all these matters; it's a legal situation in terms of attachment and the club."

He added: "I wouldn't like to be drawn any further on that, but you can imagine a number of issues connected with that situation.

"Where we are at the moment is that Walter remains an employee of the SFA. Walter understood the position the SFA is adopting on this matter."

Taylor admits there are no such problems about Scotland coach Ally McCoist being targeted as Smith's assistant.

The Ibrox great is currently combining his role with the national side with media commitments, but the SFA chief executive said: "Ally McCoist is not under contract - he assists us in the national team on a match-to-match basis. The issue with Alistair is different - we have no issues there."

It is understood that the SFA's reaction to Rangers' bid for Smith was not unexpected by the Govan club, whose disastrous season took a further turn for the worse when they were knocked out of the Tennent's Scottish Cup by Dunfermline on Sunday.

Rangers will have to wait to see if Smith resigns, a move which would leave the Light Blues open to a compensation claim by the SFA.

Taylor, who described the hour-and-a-half meeting as "businesslike" rather than friendly, clearly put the ball back in Rangers' court by saying: "There is no action to be taken by the SFA - it is a matter for Walter or Rangers Football Club."